The Pembina Antique Mall expects to make purchases in the first quarter of 2018 as follows:

January		$79,600
February		90,000
March		74,000

Purchases in December 2017 are expected to be $82,000. The company expects that 60 percent of a months purchases will be paid in the month of purchase and 40 percent will be paid in the following month. Estimate cash disbursements related to purchases for each month of the first quarter of 2018.

Cash disbursements for purchases	January		February		March
Payment of December purchases	$		$		$
Payment of January purchases
Payment of February purchases
Payment of March purchases
	$		$		$